scope:

Purpose

a. The purpose of this instruction is to ensure that the Department of the Navy (DON) has a financial management (FM) organization capable of proper and effective administration of funds that complies with applicable laws, regulations, policies, procedures and sound financial practices; and that provides reliable financial information that is complete, consistent, and timely to deter fraud, waste, and abuse of Government resources. Reference (a) requires executive agencies to have a system of administrative controls on the obligations and expenditures from each appropriation. References (b), (c) and (d) establish the Assistant Secretary of the Navy (Financial Management and Comptroller) (ASN(FM&C)) as the Secretary's principal financial advisor, with sole responsibility for comptrollership. The ASN (FM&C) is responsible for all matters relating to FM and for the allocation of all appropriations and funds available to the DON. This instruction defines comptroller responsibilities and provides guidance for establishment, periodic review and approval of comptroller organizations in the DON;

b. This instruction is a complete revision and should be reviewed in its entirety. The revised instruction addresses training requirements, clarifies certain delegations of authority, defines certain position descriptions and includes additional reporting requirements.